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Samenvatting Tentamen Management Accounting BDK

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Uploaded on
08-04-2024
Written in
2022/2023

Deze samenvatting bestaat uit aantekeningen van zowel hoor- als werkcolleges en is aangevuld met kennis uit de werkgroepen en verplichte literatuur uit het boek. Alles wat belangrijk is om te weten voor tentamen en een mooi resultaat te behalen!

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Institution
Rijksuniversiteit Groningen (RuG)
Course
Management Accounting BDK (EBP026A05)

Content preview

Management Accounting Tentamen

Managen vereist zicht op bedrijfsprocessen vereist informatie uit boekhouding

Overboekingsrekening
- R4, R8, R9 lopen glad saldo van elke rubriek = 0
- Saldo van individuele rekening zijn behouden  managementinformatie
- Alle resultaten in R9 nettowinst
- Mutatie op eigen vermogen (winst/verlies) boekhoudkundig verwerkt

Fabricage kostprijs= directe fabricage kosten + opslag indirecte
fabricagekosten

Commerciële kostprijs= fabricage kostprijs + directe verkoopkosten + toeslag
indirecte verkoopkosten

Handelresultaat
Opbrengst verkopen
- Inkoopprijs verkopen
= Bruto winst (R8  R9)
- Bedrijfskosten (R4 R9)
+/- overige resultaten (R9)
= nettowinst (R90)

Fabricage resultaat
Opbrengst verkopen
- Fabricage kostprijs
- Directe verkoopkosten
- Toeslag indirecte verkoopkosten
= verkoopresultaat (R8R9)
+/ resultaat op indirecte kosten
+/- overige resultaten (R9)
= nettowinst (R9R0)

Handel
4: kosten exclusief inkoopwaardeverkopen
7: voorraad handelsgoederen
8: bruto winst

Fabricage
3: grondstoffen
4: alle kosten verzamelen
5: indirecte kosten
6: fabricage kosten
7: voorraad gereed product & goederen in bewerking
8: verkoopresultaat

3: voorraadbeheer grondstoffen
4: overzicht bedrijfskosten per kostensoort
5: kwaliteit toerekening indirecte kosten
6: kosten(beheersing) fabricageproces
7: voorraadbeheer (bijna) gereed product
8: resultaat verkoopproces
9: totaaloverzicht winstgevendheid van organisatie
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Institution
Rijksuniversiteit Groningen (RuG)
Study
Bedrijfskunde
Course
Management Accounting BDK (EBP026A05)

Document information

Uploaded on
April 8, 2024
Number of pages
4
Written in
2022/2023
Type
SUMMARY

Subjects

  • overboekingsrekening
  • intergrale kostprijs
  • commerciële kostprijs
  • handelsresultaat
  • fabricage resultaat
  • boekingen
  • functioneel
  • realisati
  • indirecte kosten en rubriek 5
  • directe fabricage kosten en rubriek 6
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